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Houlihan Capital

Portfolio Valuation Under ASC 820: A Practical Framework for Fund Managers

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The Growing Importance of Fair Value in Private Markets  For many fund managers, valuation becomes a focal point when it breaks down under scrutiny. Auditor challenges, LP questions around consistency, or valuation conclusions that do not hold up against market reality can create friction at critical moments. These issues often surface during audits, fundraising, or […]